Spock Company Has Provided the Following Information for the Year $\quad 8,400$

Spock Company has provided the following information for the year ended April 30, 20X5:
Unitssold $\quad 8,400$ units
Unitsproduced $\quad$ 11,200 units
Directlabor $\quad$$\$ 9 9 , 6 0 0$
Directmaterialsused $\quad$$\$ \$ 5 5 , 0 0 0$
Fixed manufacturingoverhead $\quad$ $\$ 52,640$
Variablemanufacturingoverhead $\quad$$\$70,200$
Sellingand administrativeexpenses (allfixed) $\$ 64,800$
Beginninginventories $\quad$$\quad$ none
Contributionmargin $\$ 71,200$
Direct-materialsinventory,April30 $\quad$$\$ 19,920$
WIP, April $30 \quad$$\quad$ none Required:
a. What is the ending finished- goods inventory cost under variable costing?
b. What is the ending finished- goods inventory cost under absorption costing?